Commissioner of Central Excise Vs. Beau Monde's Clinic (07.01.2008 - KARHC)

.....the accused dragged her and also pressed her neck by sitting on the back to cause dishonour or outrage her modestly. in the circumstances, it cannot be said that the ingredients of the provision of sub-section (xi) of section 3(1) are proved from the evidence of the complaint of p.w-1. in the circumstances, the conviction of the appellant for the offence under section 3(1)(xi) of the act is illegal and perverse. but so far as the offence under sections 323 and 341 ipc are concerned, there is ample material on record to award the conviction. hence, the appeal is allowed in part. indian penal code, 1890.sections 341 & 323 & sc., st (prevention of atrocities), act, 1989, section 3(1)(xi): offences under appeal against conviction and sentence - held, section 3(1)(xi) reveals that the assault or use of force to any woman belonging to a scheduled caste or a scheduled tribe should be with an intent to dishonour or outage her modesty and as could be seen from the allegations made in the complaint and the evidence of p.w.1, there is nothing to show that the accused dragged her and also pressed her neck by sitting on the back to cause dishonour or outrage her modestly. in the circumstances, it cannot be said that the ingredients of the provision of sub-section (xi) of section 3(1) are proved from the evidence of the complaint of p.w-1. in the circumstances, the conviction of the appellant for the offence under section 3(1)(xi) of the act is illegal and perverse. but so far as the offence under sections 323 and 341 ipc are concerned, there is ample material on record to award the conviction. hence, the appeal is allowed in part. .....appellant-commissioner of central excise feeling aggrieved by the order dated 12-6-2007 passed by the customs, excise and service tax appellate tribunal, bangalore is before us in appeal under section 35-g of the central excise act.3. short facts, material for deciding the said matter, are as under:the appellant had made a demand for payment of service tax from the assessee, who is carrying on activities of electro homeopathy consultation and in the course of activity, allegedly it had undertaken hair bonding/hair weaving and also undertaken sale of wigs, clips, etc. according to the appellant-revenue this activity comes under the category of beauty treatment. it was further contended by the appellant that it was not only carrying on activity of fixing wigs, but it was also selling the wigs and doing electro homeopathy consultancy. the revenue presumed that such an activity would fall within the ambit of beauty treatment under the heading beauty parlour service.4. the original authority confirmed the demand. an appeal being taking by the assessee, before the commissioner, the same was answered in favour of the assessee and the demand as made by the appellant herein has been set aside and quashed. feeling aggrieved by the said order by the commissioner, further appeal was taken by the revenue to the appellate tribunal. the tribunal also came to the conclusion that looking to the nature of business activities which were being carried on by the assessee, it cannot be said that the same would fall under the heading beauty parlour service.5. consequently and in the result, it would not be liable to pay any service tax. against such a finding of fact, we are afraid that no case for interference was made out. infact, the commissioner (appeals) had by an elaborate and detailed order assigned reasons as to why the activities which were being carried on by the assessee would not fall under the heading 'beauty treatment' and 'beauty parlour service'. the same has.....